Section 1. Short title
This Act may be cited as the Burden Relief for Active-duty Vital Exemptions Act of 2024 or the BRAVE Act of 2024.
(1) Enlisted personnel compensation
Section 112(a)(1) of the Internal Revenue Code of 1986 is amended to read as follows:
(1) was deployed, or
(2) Commissioned officer compensation
Section 112(b)(1) of such Code is amended to read as follows:
(1) was deployed, or
(b) Definition of deployment
Section 112(c) of such Code is amended by adding at the end the following new paragraph:
(6) The term deployed with respect to a member of the Armed Forces of the United States means that the member is deployed or in a deployment—
(A) within the meaning of section 991(b) of title 10 (including any definition of deployment prescribed under paragraph (4) of such section), and
(B) outside of the United States.
(1) The heading for section 112 of such Code is amended by striking combat zone and inserting deployment.
(2) The table of sections for part III of subchapter B of chapter 1 of such Code is amended by striking combat zone and inserting deployment.
(1) Section 112(a) of such Code is amended by striking With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978.
(2) Section 112(b) of such Code is amended by striking With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978.
(3) Section 112(d) of such Code is amended by striking paragraph (3).
(e) Effective date
The amendments made by this section shall apply to amounts received after the date of the enactment of this Act.